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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi JIMAKUKERTA Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Yudi Partama Putra
Universitas Muhammadiyah Bengkulu
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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RETRACTED: Good Corporate Governance and Corporate Values with Profitability as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2012-2021 Period Retno Triono; Yudi Partama Putra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1330

Abstract

RETRACTION NOTICE Following up on the review of articles published in Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan carefully, thoroughly, and considering the article entitled "Good Corporate Governance and Corporate Values with Profitability as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2012-2021 Period" Vol. 4 No. 3 (2023): Juli, DOI: https://doi.org/10.37676/jhs.v9i2.4873 This paper was found to violate the publication principles of the Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan and has been withdrawn.This article has been withdrawn by the Author and the article withdrawal letter is attached in PDF form.The document and its contents have been removed from the Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan, and reasonable efforts should be made to remove all references to this article.
Transfer Pricing Aggressiveness, Thin Capitalization, Political Connections, Financial Performance, and Tax Avoidance: Corporate Governance as a Moderating Variable Yanesti Oktania; Yudi Partama Putra
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1331

Abstract

This study aims to examine transfer pricing aggressiveness, thin capitalization, political connections, financial performance, and tax evasion: corporate governance as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2012-2021 period. The population in this study is the annual report (annual report) consists of 193 companies. The sample technique selected based on certain criteria using purposive sampling was 9 companies.This research is a quantitative research with secondary data. Methods of data collection using the method of literature study and documentation methods. The data analysis technique used was descriptive statistical test, hypothesis testing using panel data regression tools, and moderate regression analysis (MRA) was processed using the STATA 17 program.The results of this study indicate that the results of the partial test prove that transfer pricing aggressiveness has no effect on tax avoidance with a significance value of 0.279 > 0.05, thin capitalization has no effect on tax evasion with a significance value of 0.731 > 0.05, political connections have no effect on tax evasion with a value a significance of 0.861 > 0.05, and financial performance has no effect on tax evasion with a significance value of 0.178 > 0.05. Corporate governance can moderate the relationship between transfer pricing aggressiveness to tax evasion with a significance value of 0.015 <0.05, corporate governance cannot moderate the relationship between thin capitalization and tax evasion with a significance value of 0.631 > 0.05, corporate governance cannot moderate the relationship between political connections to tax evasion with a significance value of 0.317 > 0.05, and corporate governance can moderate the relationship between financial performance and tax evasion with a significance value of 0.009 <0.05. The results of this test indicate that the Adjusted R-squared value is 0.0645 or 6.45%.
Influence of the Board of Commissioners, Ownership Concentration, Audit Committee Meetings, Risk Management Committee, Leverage on Disclosure of Company Risk Management (Case Study of Banking Companies Registered on the Indonesia Stock Exchange for the 20 Yudi Partama Putra; Asri Riastuti; Furqonti Ranidiah; Hesti Setiorini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1332

Abstract

The research objective was to determine the effect of the board of commissioners, concentration of ownership, audit committee meetings, risk management committee, leverage on disclosure of corporate risk management in Banking Companies Registered on the Indonesia Stock Exchange for the 2018-2021 period. This type of research is quantitative research, data collection method is done by using documentation. The samples in this study were 28 banking companies listed on the Indonesia Stock Exchange during the 2018-2021 period. The data analysis techniques in this study were multiple linear regression analysis, determination tests and hypothesis testing. The test results for the board of commissioners affect disclosure of corporate risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.011 is smaller than 0.05. Ownership concentration has no effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.331 is greater than 0.05. Audit committee meetings have an effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.032 is smaller than 0.05. The risk management committee has an effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.008 is smaller than 0.05. Leverage has no effect on disclosure of company risk management in banking companies listed on the Indonesia Stock Exchange for the 2018-2021 period because a significant value of 0.856 is greater than 0.05.
The Influence Of CAR, BOPO, NIM, FDR And DPK On The Profitability Of Commercial Banking Listed On The Indonesian Stock Exchange (BEI) Tiara Sanika Putri; Yudi Partama Putra; Hesti Setiorini
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1470

Abstract

This research aims to determine the factors that influence the profitability of general banking listed on the Indonesia Stock Exchange (BEI). Capital Adequacy Ratio , Operating Costs Operating Income, Net Interest Margin , Financing to Deposit Ratio , and Third Party Funds as independent variables while profitability as the dependent variable is measured using the ROA measurement indicator. The population in this research are general banking companies registered on the IDX for the 2015-2021 period and the samples used in this research were taken using a purposive sampling method , namely a sampling technique that takes into account certain criteria data that are adapted to the research objectives. The samples in this research are financial reports and annual reports of banking companies starting from 2015-2021 consisting of 33 companies that meet the criteria, and based on the research year period there are 23 1 samples. Methods of data collection using documentation. Data analysis used is descriptive statistical test and hypothesis testing using panel data regression. The results of this study indicate that partially the Capital Adequacy Ratio , Net Interest Margin , Financing to Deposit Ratio , and Third Party Funds do not have a significant effect on profitability as measured by ROA, while Operational Costs and Operational Income have an effect on profitability as measured by ROA, and simultaneously CAR , BOPO, NIM, FDR and DP K have a joint effect on profitability.
Stakeholder Pressure, Struktur Modal, dan Komite Audit sebagai Determinan Sustainability Reports Yudi Partama Putra; Reka Novianti; Meiffa Herfianti
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.8658

Abstract

Tujuan penelitian ini adalah untuk mengkaji bagaimana stakeholder pressure, struktur modal, dan komite audit mempengaruhi sustainability reports dalam studi kasus bisnis energi yang terdaftar di Bursa Efek Indonesia (IDX) antara tahun 2020 dan 2024. Penelitian ini menggunakan metode kuantitatif dan asosiatif. Data sekunder yang dihunakan berasal dari laporan tahunan dan laporan keberlanjutan. Pengambilan sampel menggunakan purposive sampling digunakan dalam proses pengambilan sampel, menghasilkan total 75 observasi dari 15 perusahaan. EViews 12 digunakan untuk menganalisis data menggunakan regresi data panel. Hasil penelitian ini menunjukkan bahwa struktur modal memiliki dampak positif terhadap pelaporan keberlanjutan. Dan komite audit juga memiliki dampak signifikan pada tingkat signifikansi 10%. Sebaliknya, tekanan dari investor, karyawan, dan pelanggan tidak berpengaruh terhadap sustainability reports. Studi ini menunjukkan bahwa struktur modal dan komite audit merupakan faktor penting dalam meningkatkan sustainability reports. Temuan ini secara teoritis memvalidasi teori legitimasi dan teori pemangku kepentingan. Secara praktis, studi ini diharapkan dapat membantu bisnis meningkatkan kualitas dan transparansi sustainability reports mereka.
Co-Authors Ahmad Junaidi Ahmad Pati Hulmubin Alfina Melati Andaresta Asmarita, Sri Asri Riastuti Budi Astuti Chairul Suhendra Chairul Suhendra Destika Wulandari Diah Khairiyah Eduar Widyantoro Eti Arini Ety Arini Herfianti, Meiffa Intan Purnama Sari Kamelia Kuswanti Khairul Bahrun Kusuma Putri, Novita Mahdijaya, Mahdijaya - Mayangsari, Sendi Mela, Mela Tri Ramadannia Melki Mirra Sriwahyuni Mirra Sriwahyuni Nadia Anisah fauziah Nadia Astianata Nensi Yuniarti Nensi Yuniarti. Zs Nensi Yuniarti. Zs Pertiwi, Sri Wulan Popi Putri Prananda Ranidiah, Furqonti Rati Lestiani Reka Novianti Reka Sintia Retno Triono Ronaldo, Ronaldo Sakinah, Zevira Saputra, Jawai Setiorini, Hesti Sri Wulan Pertiwi Sumarlan, Ahmad Tekad Adi Subroto Tiara Sanika Putri Triono, Retno Ummul Khair Vina Gracenia Wahyuni, Mirra Sri Yanesti Oktania Yuniarti Zs, Nensi